Cosmos makes deep sea two-stage submersible pods for oceanic deep sea exploration and the following information applies and the Company needs to calculate cost of goods manufacture (COGM). The Company refers to manufacturing overhead rate as MOHR and direct labor hours as DLH and ending finished goods as EFG: Direct materials used Direct labor incurred (7,700 hours) Actual manufacturing overhead incurred $192,400 $251,300 $280,100 The MOHR used overhead of $399,500 and 8,500 of DLH. The only inventory inventory balance is EFG of $9,500. COGM is? Multiple Choice O $796,100 o $843,200 o $805,600